April 20, 2026
Submitted By: Shristi Rajput
Circular No.7/2021 Condonation of delay under section 119(2) (b) of income tax act
It provides guidelines for authorities to accept delayed applications or claims (such as refunds, exemptions, or reliefs) beyond the prescribed time limit in genuine hardship cases, so taxpayers can still receive eligible benefits under the Income Tax Act.
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